TIOL-DDT 1839 · Thursday, 19 April 2012 · story 3 of 7

IRS Officer's Compulsory Retirement Quashed

HE is a 1977 batch officer of the IRS (Income Tax). He earned his promotions to the posts of Deputy Commissioner, Joint Commissioner, Additional Commissioner and then Commissioner, Income Tax, which undoubtedly implied that he had been assessed as a meritorious officer, suitable and fit for the said posts. The next promotion was to the post of Chief Commissioner or Director General of Income Tax. However, he was issued a preliminary show cause notice dated 7th November, 2000 seeking an explanation regarding alleged lapses/ irregularities in eight cases, out of which six cases were completed by him as Deputy Commissioner (Assessment/Assessing Officer) and remaining two, were pertaining to the period when he was the Deputy Commissioner-in-charge of the Range.

After protracted departmental proceedings, and while the matter was pending in the High Court, the Department compulsorily retired him.

The Central Administrative Tribunal set aside the punishment of compulsory retirement and ordered reinstatement of the officer, with costs of Rs. 10,000/- for putting him through such a long agonizing departmental enquiry and that too for assessment orders passed by him in his quasi judicial capacity.

The Department has challenged the orders of the Tribunal. The Delhi High Court yesterday upheld the orders of the Tribunal fully and imposed further costs of Rs. 30,000/-.

We bring you today, this order of the High Court delivered yesterday.

Click here for the Judgement